<table width="100%" border="0" cellspacing="0" cellpadding="5">
<tr>
<{foreach item=list key=num from=$province}>
    <td align="center"><a href="<{$config.weburl}>/?m=offer&s=offer_list&province=<{$list.province}>"><{$list.province}></a></td>
    <{if ($num+1)%3==0}></tr><tr><{/if}>
<{/foreach}>
</tr>
</table>

